Article2018

Demystifying fair value accounting: rejoinder to Baker and Markarian

14 citations0/0 files storedAccounting History Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

‘Fair value’ accounting is often taken for granted. Regulators and standard setters argue that fair value norms must be implemented due to market imperatives (Bhimani 2008; Young 2003, 2006; Young ...

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2001Capital markets research in accounting 1906The nature of capital and income 1907The Rate of Interest 2006Making up users 1992Money Mischief: Episodes in Monetary History 2002Constructing, persuading and silencing: the rhetoric of accounting standards 1977The Age of Uncertainty 1968Discounted Cash Flow in Historical Perspective

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2022Hypothesis that Tobin’s q captures organizations’ debt levels instead of their growth opportunities and intangible assets 2020Enlightenment value theories and the three levels in fair value accounting 2022Fair Value and Corporate Taxation: Out through the Door, Back through the Window?

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